Section 664 — Income Tax (Earnings and Pensions) Act 2003: Short-term incapacity benefit not payable at the higher rate

Short-term incapacity benefit not payable at the higher rate 664 1 No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.

2 In this section—

a “ short-term incapacity benefit ” means incapacity benefit payable under—

i section 30A(1) of SSCBA 1992, or ii section 30A(1) of SSCB(NI)A 1992;

b the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—

i section 30B of SSCBA 1992, or ii section 30B of SSCB(NI)A 1992.